Question
Mr. Fil runs a small company by sewing clothes. He has provided the following information: RM The selling price is 45.00 a piece Raw Material
- Mr. Fil runs a small company by sewing clothes. He has provided the following information:
RM
The selling price is 45.00 a piece
Raw Material 17.00 a piece
Tailor Salary 20.00 a piece
Sewing Machine Depreciation 1,800
Factory Rental 24,000
Tailor Bonus 16,600
Annual sales 630,000 sheets
(Output capacity 14,000 sheets)
He said there was a bonus agreement with the tailor to encourage the tailor to work diligently. Therefore, bonus payments are unavoidable.
He also lists the following strategies to consider:
- Strategy I: Increase Sales
He will advertise his factory sewing products and reduce the selling price of a shirt by RM2.00. Advertising costs amount to RM12, 000 and sales are expected to increase to 18,000 pieces.
- Strategy II: Increasing Production Capacity
He will buy a new machine that is more efficient at a cost of RM10, 000. The variable cost per unit is expected to decrease to RM34.00 per piece. This machine will be depreciated at an annual rate of 10%. Sales and sales units remain the same (i.e. 14,000 pieces) and two production supervisors with a monthly salary of RM1, 200 each will also be taken.
He asks for your views to determine strategies that will maximize profits for his business.
(PRIVIDE ANSWERS WITH FORMULA.THANK YOU)
1. Puan Filzah menjalankan perusahaan kecil-kecilan dengan menjahit baju. Beliau telah memberikan maklumat-maklumat berikut: RM Harga jualan Bahan Mentah Gaji Penjahit Susutnilai Mesin Jahit Sewa Kilang Bonus Penjahit Jualan tahunan (kapasiti keluaran 14,000 helai) 45.00 sehelai 17.00 sehelai 20.00 sehelai 1,800 24,000 16,600 630,000 helai Beliau memberitahu bahawa terdapat perjanjian bonus dengan penjahit untuk menggalakkan penjahit bekerja dengan tekun. Oleh itu, pembayaran bonus tidak dapat dielakkan. Beliau juga turut menyenaraikan strategi-strategi berikut untuk dipertimbangkan: (0) Strategi l: Meningkatkan Jualan Beliau akan mengiklankan hasil jahitan kilangnya dan menurunkan harga jualan sehelai baju sebanyak RM2.00. Kos iklan berjumlah RM12,000 dan jualan dijangka meningkat kepada 18,000 helai. Strategi 11 : Meningkatkan Kapasiti Pengeluaran Beliau akan membeli sebuah mesin baru yang lebih efisien pada kos RM10,000. Kos berubah seunit dijangka menurun kepada RM34.00 sehelai. Mesin ini akan disusutnilaikan pada kadar tahunan 10%. Unit jualan dan jualan kekal sama (iaitu 14,000 helai) dan dua orang penyelia pengeluaran dengan gaji bulanan RM1,200 seorang juga akan diambil. Beliau meminta pandangan anda untuk menentukan strategi yang akan memaksimakan keuntungan kepada perniagaan beliau. [50 markah]Step by Step Solution
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